https://www.taxtmi.com/caselaws?id=355742 The appeal could not be rejected for want of clearance from the High Powered Committee or Committee on Disputes because the later Constitution Bench view had held that that mechanism had outlived its utility. On that basis, the foundation of the earlier dismissal failed, and the matter had to be examined on merits. The impugned order was set aside and the case was remanded to the High Court for fresh decision in accordance with law. en-us Wed, 07 Feb 2018 00:00:00 +0530 Sat, 17 Feb 2018 06:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355742 The appeal could not be rejected for want of clearance from the High Powered Committee or Committee on Disputes because the later Constitution Bench view had held that that mechanism had outlived its utility. On that basis, the foundation of the earlier dismissal failed, and the matter had to be examined on merits. The impugned order was set aside and the case was remanded to the High Court for fresh decision in accordance with law. Case-Laws Income Tax Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355742